{"id":55986,"date":"2026-06-19T15:02:40","date_gmt":"2026-06-19T12:02:40","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=55986"},"modified":"2026-06-22T10:34:52","modified_gmt":"2026-06-22T07:34:52","slug":"advokaat-kolm-ootust-maksu-ja-tolliameti-jargmisele-peadirektorile","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/advokaat-kolm-ootust-maksu-ja-tolliameti-jargmisele-peadirektorile\/","title":{"rendered":"Advokaat: kolm ootust maksu- ja tolliameti j\u00e4rgmisele peadirektorile"},"content":{"rendered":"

Artikkel ilmus 31, m\u00e4rts 2026\u00a0\u00c4rip\u00e4evas<\/a>.<\/em><\/p>\n

\u00c4sja l\u00f5ppes kandideerimine maksu- ja tolliameti peadirektori ametikohale. Uue juhi valik ei ole pelgalt personalik\u00fcsimus, vaid m\u00f5jutab otseselt seda, milline on Eesti maksukeskkond l\u00e4hiaastatel ning kuidas tajuvad seda nii ettev\u00f5tjad kui ka eraisikud.<\/p>\n

Meie vandeadvokaat ja valdkonnajuht T\u00f5nu Kolts<\/a> kommenteeris, kuidas praktiseeriva maksun\u00f5ustajana n\u00e4eb ta igap\u00e4evaselt, et maksu\u00f5igus ei kujune \u00fcksnes seadusemuudatuste kaudu. Sama t\u00e4htis on see, kuidas seadust t\u00f5lgendatakse ja rakendatakse. Ettev\u00f5tjate jaoks ei pruugi olla suurt vahet, kas muutub seadus v\u00f5i selle t\u00f5lgendus \u2013 m\u00f5ju on sageli sama.<\/p>\n

Seet\u00f5ttu ei ole peadirektori roll ainult organisatsiooni juhtimine. Ta m\u00f5jutab seda, kui etteaimatav ja arusaadav on maksukeskkond tervikuna.<\/p>\n

Ettev\u00f5tjas\u00f5bralikkust, palun<\/strong><\/span><\/h4>\n

Uuelt juhilt loodan eelk\u00f5ige kolme asja.<\/p>\n

Esiteks: selget ja j\u00e4rjepidevat s\u00f5numit \u00fchiskonnale. Maksude tasumine ei ole \u00fcksnes<\/p>\n

\u00f5iguslik kohustus, vaid panus \u00fchiste teenuste toimimisse, olgu selleks haridus, tervishoid v\u00f5i julgeolek. See s\u00f5num ei teki iseenesest. Seda tuleb j\u00e4rjepidevalt ja usutavalt kanda. Maksu- ja<\/p>\n

tolliametil on siin oluline roll, kuid see eeldab, et organisatsioonil on n\u00e4htav ja arusaadav juht.<\/p>\n

Teiseks: etteaimatavamat maksukeskkonda. Viimastel aastatel on kasvanud juhendite ja t\u00f5lgenduste roll. Juhendid on vajalikud, kuid praktikas v\u00f5ivad need hakata m\u00f5jutama ettev\u00f5tjate k\u00e4itumist viisil, mis ei tulene otseselt seadusest.<\/p>\n

K\u00fcsimus ei ole selles, kas juhendid peaksid olema, vaid selles, kust jookseb piir seaduse selgitamise ja uute reeglite kujunemise vahel.<\/p>\n

N\u00e4iteks rahvusvaheliselt levinud omandamisstruktuuride puhul on maksuhaldur avaldanud juhendi, milles selgitatakse, millistel puhkudel v\u00f5ib tehingut pidada problemaatiliseks. Kuigi juhend ei muuda seadust, m\u00f5jutab see otseselt seda, milliseid tehinguid ettev\u00f5tjad on valmis tegema. Ettev\u00f5tja seisukohalt on selline muutus sisuliselt v\u00f5rreldav seaduse muutmisega.<\/p>\n

Niisuguses olukorras muutub m\u00e4\u00e4ravaks etteaimatavus. Ettev\u00f5te peab suutma hinnata oma otsuste maksutagaj\u00e4rgi ette, mitte kohanema hiljem t\u00f5lgendustega. Maksukohustus peab l\u00f5ppkokkuv\u00f5ttes tulenema seadusest.<\/p>\n

Kolmandaks: ettev\u00f5tjas\u00f5bralikum ja tasakaalukam l\u00e4henemine. Maksu- ja tolliameti t\u00f6\u00f6 ei seisne \u00fcksnes rikkumiste tuvastamises, vaid ka toimiva maksukeskkonna hoidmises. See eeldab usaldust ning tunnet, et maksuhaldur tegutseb m\u00f5istlikult ja proportsionaalselt.<\/p>\n

Praktikas on viimasel ajal n\u00e4ha ka juhtumeid, kus maksuhaldur on asunud \u00fcmber hindama tehinguid ja l\u00e4henemisi, mida on varem peetud lubatavaks v\u00f5i v\u00e4hemalt selgelt m\u00e4\u00e4ratletuks. See v\u00f5ib t\u00e4hendada, et vaidluse alla seatakse ka olukorrad, mille osas on olemas varasem praktika v\u00f5i isegi kohtu seisukohad.<\/p>\n

Kui maksuhaldur otsustab kasutada oma j\u00f5upositsiooni ja vaidlustada v\u00e4ljakujunenud praktikat, siis peab sellega kaasnema valmisolek kanda ka v\u00f5imalike eba\u00f5nnestumiste tagaj\u00e4rgi. Vastasel juhul tekib maksumaksjates paratamatult ebakindlus ja vastumeelsus.<\/p>\n

Suunates ja selgitades<\/span><\/h4>\n

Ettev\u00f5tjas\u00f5bralikkus ei t\u00e4henda j\u00e4releandmisi seaduse arvel, vaid eelk\u00f5ige valmisolekut pidada sisulist dialoogi, lahendada probleemid varakult ning v\u00e4ltida olukordi, kus vaidlused tekivad alles tagantj\u00e4rele. Maksu- ja tolliameti tugevus ei v\u00e4ljendu ainult kontrolliv\u00f5imes, vaid ka oskuses suunata ja selgitada.<\/p>\n

Toimiv maksukeskkond ei s\u00f5ltu \u00fcksnes seadustest ja kontrollimehhanismidest, vaid ka sellest, kuidas neid rakendatakse ja millist s\u00f5numit \u00fchiskonnas kantakse.<\/p>\n

Maksus\u00fcsteem toimib mitte seet\u00f5ttu, et k\u00f5ik on kontrollitud, vaid seet\u00f5ttu, et enamik inimesi soovib reegleid j\u00e4rgida.<\/p>\n

Loe artiklit pikemalt siit<\/a>!<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"

Artikkel ilmus 31, m\u00e4rts 2026\u00a0\u00c4rip\u00e4evas. \u00c4sja l\u00f5ppes kandideerimine maksu- ja tolliameti peadirektori ametikohale. Uue juhi valik ei ole pelgalt personalik\u00fcsimus, vaid m\u00f5jutab otseselt seda, milline on Eesti maksukeskkond l\u00e4hiaastatel ning kuidas tajuvad seda nii ettev\u00f5tjad kui ka eraisikud. Meie vandeadvokaat..<\/p>\n","protected":false},"author":21,"featured_media":46731,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"country":[84],"class_list":["post-55986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et","country-estonia-et"],"acf":[],"yoast_head":"\nAdvokaat: kolm ootust maksu- ja tolliameti j\u00e4rgmisele peadirektorile | COBALT<\/title>\n<meta name=\"description\" content=\"Advokaat: kolm ootust maksu- ja tolliameti j\u00e4rgmisele peadirektorile Meie vandeadvokaat, T\u00f5nu Kolts kommenteeris, kuidas praktiseeriva maksun\u00f5ustajana n\u00e4eb ta igap\u00e4evaselt, et maksu\u00f5igus ei kujune \u00fcksnes seadusemuudatuste kaudu.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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